Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2019-4 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.162–1. Business expenses. (Also Part I, §§ 162, 164, 170, 212, 642; 1.170A–1.)
Rev. Proc. 2019–12
Get a plain-English answer with a citation back to this text.
Ask AI about this code